資產負債表僅顯示部份重要科目, 完整財報可參考這裡 玩股撇步(動畫小學堂)
- 現金是否充足, 是否沒有債務壓力. 現金和短期借款和一年內到期長期負債都很高的話要小心, 滿手現金卻不還債, 可能有問題
- 應收帳款或存貨是否突然大幅增加, 留意應收帳款超過營收
- 營收和獲利增加的速度要大於存貨和應收帳款的速度; 營收衰退, 應收帳款正常也要跟著減少
- 營業活動負債: 因營業活動而產生, 如應付帳款, 應付票據, 合約負債等, 通常不需要支付利息. 此類型負債上升, 通常代表業績增加, 議價能力變好
- 最容易被操弄的資產是應收帳款, 存貨和長期投資
- 如果有資金貸予他人要注意
- 非控制權益佔比: 非控制權益 / 股東權益總額, 如果這個值過大時要看個體報表, 不能只看合併報表
- 圖表中的值是加一取對數, 目的是為了看趨勢
- 還款急迫性 - 公司債 > 應付票據 > 銀行借款 > 應付員工 > 應付帳款/費用 > 其它
- 如果未分配盈餘為負, 就算當年有獲利也沒法配息
- 如果配息能力(未分配盈餘+其它權益)為負, 有可能會無法配息
| 現金及約當現金 YoY | 短期借款 YoY | 一年內到期長期負債 YoY | 資金貸予他人 YoY | 營收 YoY | 淨利 YoY | 應收帳款及票據 YoY | 應收帳款佔營收比(%) YoY | 存貨 YoY | 長期投資 YoY | 長期負債 YoY | 商譽及無形資產 YoY | 股本 YoY | 法定盈餘公積 YoY | 特別盈餘公積 YoY | 未分配盈餘 YoY | 保留盈餘 YoY | 其它權益 YoY | 配息能力 YoY | 非控制權益佔比 YoY | |||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2023 (10) | 8.66 | 16.4 | 20.13 | 23.65 | 18.12 | -24.94 | 0 | 0 | 149.61 | -14.14 | -3.44 | 0 | 40.35 | -7.18 | 26.97 | 8.1 | 23.48 | -13.68 | 9.13 | -12.21 | 40.21 | -6.29 | 1.23 | -10.87 | 66.94 | 0.0 | 3.48 | 13.36 | 0 | 0 | -1.72 | 0 | 1.76 | -75.56 | -0.82 | 0 | -2.54 | 0 | 0.00 | 0 |
| 2022 (9) | 7.44 | 21.57 | 16.28 | 5.78 | 24.14 | 117.67 | 0 | 0 | 174.24 | 29.05 | 4.13 | 0 | 43.47 | 5.71 | 24.95 | -18.08 | 27.2 | 14.38 | 10.4 | -0.67 | 42.91 | -31.17 | 1.38 | 22.12 | 66.94 | 8.07 | 3.07 | 0.0 | 0 | 0 | 4.14 | 0 | 7.2 | 134.53 | 2.73 | 71.7 | 6.87 | 332.08 | 0.00 | 0 |
| 2021 (8) | 6.12 | -42.54 | 15.39 | 67.28 | 11.09 | -22.93 | 0 | 0 | 135.02 | -6.15 | -2.42 | 0 | 41.12 | 2.57 | 30.45 | 9.29 | 23.78 | 21.45 | 10.47 | 5.12 | 62.34 | 11.2 | 1.13 | 4.63 | 61.94 | 0.0 | 3.07 | 0.0 | 0 | 0 | 0 | 0 | 3.07 | -43.67 | 1.59 | 78.65 | 1.59 | 3.92 | 0.00 | 0 |
| 2020 (7) | 10.65 | -13.9 | 9.2 | -36.51 | 14.39 | 10.86 | 0 | 0 | 143.87 | -35.82 | -14.36 | 0 | 40.09 | -23.45 | 27.87 | 19.28 | 19.58 | -14.2 | 9.96 | -2.16 | 56.06 | 39.21 | 1.08 | 200.0 | 61.94 | 0.0 | 3.07 | 130.83 | 1.74 | 10.83 | 0.64 | -97.07 | 5.45 | -77.94 | 0.89 | 0 | 1.53 | -92.35 | 0.00 | 0 |
| 2019 (6) | 12.37 | 18.15 | 14.49 | -6.7 | 12.98 | -3.21 | 0 | 0 | 224.18 | 14.73 | 17.35 | 164.08 | 52.37 | 7.6 | 23.36 | -6.21 | 22.82 | 5.89 | 10.18 | -4.5 | 40.27 | -7.21 | 0.36 | -5.26 | 61.94 | 0.0 | 1.33 | 98.51 | 1.57 | 0 | 21.81 | 130.31 | 24.71 | 143.69 | -1.82 | 0 | 19.99 | 153.04 | 0.00 | -30.14 |
| 2018 (5) | 10.47 | 66.99 | 15.53 | 33.19 | 13.41 | 28.82 | 0 | 0 | 195.4 | 7.77 | 6.57 | -2.52 | 48.67 | -10.6 | 24.91 | -17.05 | 21.55 | 1.7 | 10.66 | -4.91 | 43.4 | -13.68 | 0.38 | 0 | 61.94 | 3.06 | 0.67 | 0 | 0 | 0 | 9.47 | 40.5 | 10.14 | 50.45 | -1.57 | 0 | 7.9 | 17.04 | 0.00 | -42.71 |
| 2017 (4) | 6.27 | -8.6 | 11.66 | 19.1 | 10.41 | -19.74 | 0 | 0 | 181.31 | 43.33 | 6.74 | 0 | 54.44 | 23.81 | 30.03 | -13.62 | 21.19 | 57.9 | 11.21 | 4.09 | 50.28 | 7.28 | 0 | 0 | 60.1 | 8.09 | 0 | 0 | 0 | 0 | 6.74 | 0 | 6.74 | 0 | 0.01 | -94.74 | 6.75 | 0 | 0.00 | -41.95 |
| 2016 (3) | 6.86 | -20.6 | 9.79 | -35.68 | 12.97 | 21.78 | 0 | 0 | 126.5 | -8.26 | -6.99 | 0 | 43.97 | -1.48 | 34.76 | 7.39 | 13.42 | 22.78 | 10.77 | 1.8 | 46.87 | 71.37 | 0 | 0 | 55.6 | 0.0 | 1.76 | 44.26 | 0 | 0 | -4.93 | 0 | -3.17 | 0 | 0.19 | -93.6 | -4.74 | 0 | 0.01 | -5.72 |
| 2015 (2) | 8.64 | -30.38 | 15.22 | 41.71 | 10.65 | 56.16 | 0 | 0 | 137.89 | -0.63 | 5.46 | 6.64 | 44.63 | 0.36 | 32.37 | 0.99 | 10.93 | 10.63 | 10.58 | 3.42 | 27.35 | -15.48 | 0 | 0 | 55.6 | -1.82 | 1.22 | 67.12 | 0 | 0 | 6.49 | 18.43 | 7.71 | 23.95 | 2.97 | -25.38 | 9.46 | 0.0 | 0.01 | -19.45 |
| 2014 (1) | 12.41 | 7.17 | 10.74 | 9.37 | 6.82 | -42.93 | 0 | 0 | 138.76 | 4.5 | 5.12 | 105.62 | 44.47 | 28.04 | 32.05 | 22.53 | 9.88 | -1.59 | 10.23 | -0.58 | 32.36 | 9.14 | 0 | 0 | 56.63 | -0.49 | 0.73 | -7.59 | 0 | 0 | 5.48 | 0 | 6.22 | 752.05 | 3.98 | 24.76 | 9.46 | 202.24 | 0.01 | -4.93 |
| 現金及約當現金 QoQ YoY | 短期借款 QoQ YoY | 一年內到期長期負債 QoQ YoY | 資金貸予他人 QoQ YoY | 營收 QoQ YoY | 淨利 QoQ YoY | 應收帳款及票據 QoQ YoY | 應收帳款佔營收比(%) QoQ YoY | 存貨 QoQ YoY | 長期投資 QoQ YoY | 長期負債 QoQ YoY | 商譽及無形資產 QoQ YoY | 股本 QoQ YoY | 法定盈餘公積 QoQ YoY | 特別盈餘公積 QoQ YoY | 未分配盈餘 QoQ YoY | 保留盈餘 QoQ YoY | 其它權益 QoQ YoY | 配息能力 QoQ YoY | 非控制權益佔比 QoQ YoY | |||||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q3 (20) | 12.17 | -19.08 | 112.76 | 31.88 | -1.27 | 29.54 | 14.32 | -20.18 | 16.42 | 0 | 0 | 0 | 47.59 | -7.21 | 24.03 | 3.52 | -37.14 | 2833.33 | 49.07 | -8.66 | 9.63 | 27.75 | -13.42 | -5.39 | 25.16 | 3.07 | 5.14 | 9.09 | -0.76 | -6.39 | 35.43 | -9.48 | -18.5 | 1.07 | -4.46 | -16.41 | 66.94 | 0.0 | 0.0 | 1.76 | 0.0 | -49.43 | 0 | 0 | 0 | 11.88 | 42.11 | 1880.0 | 13.64 | 34.78 | 234.31 | 1.26 | -25.0 | 50.0 | 13.14 | 30.88 | 812.5 | 0.00 | 0 | 0 |
| 24Q2 (19) | 15.04 | 70.52 | 91.11 | 32.29 | -9.37 | 41.07 | 17.94 | 23.55 | 38.32 | 0 | 0 | 0 | 51.29 | 23.2 | 27.24 | 5.6 | 102.9 | 106.64 | 53.72 | 16.18 | 22.59 | 32.06 | 8.56 | 24.0 | 24.41 | -0.41 | 4.27 | 9.16 | -0.11 | -6.72 | 39.14 | 1.56 | -15.3 | 1.12 | -5.08 | -15.15 | 66.94 | 0.0 | 0.0 | 1.76 | -49.43 | -49.43 | 0 | 0 | 0 | 8.36 | 703.85 | 1641.67 | 10.12 | 123.89 | 155.56 | 1.68 | 26.32 | 609.09 | 10.04 | 323.63 | 6593.33 | 0.00 | 0 | 0 |
| 24Q1 (18) | 8.82 | 1.85 | 6.52 | 35.63 | 77.0 | 32.85 | 14.52 | -19.87 | -34.71 | 0 | 0 | 0 | 41.63 | 14.71 | 20.21 | 2.76 | 218.97 | 169.7 | 46.24 | 14.6 | 17.12 | 29.53 | 9.47 | 28.98 | 24.51 | 4.39 | -5.0 | 9.17 | 0.44 | -9.92 | 38.54 | -4.15 | -5.52 | 1.18 | -4.07 | -14.49 | 66.94 | 0.0 | 0.0 | 3.48 | 0.0 | 13.36 | 0 | 0 | 0 | 1.04 | 160.47 | 477.78 | 4.52 | 156.82 | 39.08 | 1.33 | 262.2 | -5.67 | 2.37 | 193.31 | 49.06 | 0.00 | 0 | 0 |
| 23Q4 (17) | 8.66 | 51.4 | 16.4 | 20.13 | -18.2 | 23.65 | 18.12 | 47.32 | -24.94 | 0 | 0 | 0 | 36.29 | -5.42 | -7.59 | -2.32 | -2033.33 | -11.54 | 40.35 | -9.85 | -7.18 | 26.97 | -8.06 | 8.1 | 23.48 | -1.88 | -13.68 | 9.13 | -5.97 | -12.21 | 40.21 | -7.5 | -6.29 | 1.23 | -3.91 | -10.87 | 66.94 | 0.0 | 0.0 | 3.48 | 0.0 | 13.36 | 0 | 0 | 0 | -1.72 | -386.67 | -141.55 | 1.76 | -56.86 | -75.56 | -0.82 | -197.62 | -130.04 | -2.54 | -276.39 | -136.97 | 0.00 | 0 | 0 |
| 23Q3 (16) | 5.72 | -27.32 | -17.7 | 24.61 | 7.51 | 15.49 | 12.3 | -5.17 | -41.73 | 0 | 0 | 0 | 38.37 | -4.81 | -30.6 | 0.12 | -95.57 | -98.06 | 44.76 | 2.15 | -23.29 | 29.34 | 13.47 | -12.13 | 23.93 | 2.22 | -11.6 | 9.71 | -1.12 | -8.57 | 43.47 | -5.93 | -9.81 | 1.28 | -3.03 | -11.11 | 66.94 | 0.0 | 0.0 | 3.48 | 0.0 | 13.36 | 0 | 0 | 0 | 0.6 | 25.0 | -90.34 | 4.08 | 3.03 | -56.03 | 0.84 | 354.55 | -81.9 | 1.44 | 860.0 | -86.73 | 0.00 | 0 | 0 |
| 23Q2 (15) | 7.87 | -4.95 | 6.35 | 22.89 | -14.65 | -13.33 | 12.97 | -41.68 | -34.86 | 0 | 0 | 0 | 40.31 | 16.4 | -6.82 | 2.71 | 168.43 | 8.4 | 43.82 | 10.99 | -1.95 | 25.85 | 12.92 | -12.09 | 23.41 | -9.26 | -21.57 | 9.82 | -3.54 | -3.54 | 46.21 | 13.29 | -11.0 | 1.32 | -4.35 | -11.41 | 66.94 | 0.0 | 8.07 | 3.48 | 13.36 | 13.36 | 0 | 0 | 0 | 0.48 | 166.67 | 860.0 | 3.96 | 21.85 | 27.33 | -0.33 | -123.4 | -120.75 | 0.15 | -90.57 | -90.85 | 0.00 | 0 | 0 |
| 23Q1 (14) | 8.28 | 11.29 | 3.37 | 26.82 | 64.74 | 17.79 | 22.24 | -7.87 | 48.07 | 0 | 0 | 0 | 34.63 | -11.82 | -4.89 | -3.96 | -90.38 | -60.98 | 39.48 | -9.18 | -1.94 | 22.89 | -8.24 | -21.92 | 25.8 | -5.15 | -4.66 | 10.18 | -2.12 | -4.05 | 40.79 | -4.94 | -31.94 | 1.38 | 0.0 | 25.45 | 66.94 | 0.0 | 8.07 | 3.07 | 0.0 | 0.0 | 0 | 0 | 0 | 0.18 | -95.65 | 107.32 | 3.25 | -54.86 | 432.79 | 1.41 | -48.35 | -52.53 | 1.59 | -76.86 | 211.76 | 0.00 | 0 | 0 |
| 22Q4 (13) | 7.44 | 7.05 | 21.57 | 16.28 | -23.6 | 5.78 | 24.14 | 14.35 | 117.67 | 0 | 0 | 0 | 39.27 | -28.97 | -1.36 | -2.08 | -133.71 | 31.58 | 43.47 | -25.5 | 5.71 | 24.95 | -25.27 | -18.08 | 27.2 | 0.48 | 14.38 | 10.4 | -2.07 | -0.67 | 42.91 | -10.98 | -31.17 | 1.38 | -4.17 | 22.12 | 66.94 | 0.0 | 8.07 | 3.07 | 0.0 | 0.0 | 0 | 0 | 0 | 4.14 | -33.33 | 0 | 7.2 | -22.41 | 134.53 | 2.73 | -41.16 | 71.7 | 6.87 | -36.68 | 332.08 | 0.00 | 0 | 0 |
| 22Q3 (12) | 6.95 | -6.08 | 16.81 | 21.31 | -19.31 | 6.5 | 21.11 | 6.03 | 64.54 | 0 | 0 | 0 | 55.29 | 27.81 | 70.18 | 6.17 | 146.8 | 200.33 | 58.35 | 30.57 | 79.76 | 33.39 | 13.53 | 46.08 | 27.07 | -9.31 | 5.82 | 10.62 | 4.32 | 5.15 | 48.2 | -7.16 | -9.01 | 1.44 | -3.36 | 23.08 | 66.94 | 8.07 | 8.07 | 3.07 | 0.0 | 0.0 | 0 | 0 | 0 | 6.21 | 12320.0 | 103.61 | 9.28 | 198.39 | 51.88 | 4.64 | 191.82 | 2993.33 | 10.85 | 561.59 | 239.06 | 0.00 | 0 | 0 |
| 22Q2 (11) | 7.4 | -7.62 | 15.62 | 26.41 | 15.99 | 108.61 | 19.91 | 32.56 | 49.03 | 0 | 0 | 0 | 43.26 | 18.81 | 51.26 | 2.5 | 201.63 | 150.61 | 44.69 | 11.0 | 62.51 | 29.41 | 0.3 | 58.02 | 29.85 | 10.31 | 17.75 | 10.18 | -4.05 | 1.8 | 51.92 | -13.37 | -0.69 | 1.49 | 35.45 | 36.7 | 61.94 | 0.0 | 0.0 | 3.07 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.05 | 102.03 | -99.33 | 3.11 | 409.84 | -74.65 | 1.59 | -46.46 | 65.62 | 1.64 | 221.57 | -80.52 | 0.00 | 0 | 0 |
| 22Q1 (10) | 8.01 | 30.88 | -59.11 | 22.77 | 47.95 | 68.79 | 15.02 | 35.44 | 28.93 | 0 | 0 | 0 | 36.41 | -8.54 | 6.71 | -2.46 | 19.08 | -121.01 | 40.26 | -2.09 | 22.3 | 29.32 | -3.72 | 26.18 | 27.06 | 13.79 | 22.17 | 10.61 | 1.34 | 5.36 | 59.93 | -3.87 | 0.6 | 1.1 | -2.65 | 3.77 | 61.94 | 0.0 | 0.0 | 3.07 | 0.0 | 0.0 | 0 | 0 | -100.0 | -2.46 | 0 | -119.87 | 0.61 | -80.13 | -96.45 | 2.97 | 86.79 | 121.64 | 0.51 | -67.92 | -96.28 | 0.00 | 0 | 0 |
| 21Q4 (9) | 6.12 | 2.86 | -42.54 | 15.39 | -23.09 | 67.28 | 11.09 | -13.56 | -22.93 | 0 | 0 | 0 | 39.81 | 22.53 | -14.97 | -3.04 | 50.57 | 11.63 | 41.12 | 26.68 | 2.57 | 30.45 | 33.26 | 9.29 | 23.78 | -7.04 | 21.45 | 10.47 | 3.66 | 5.12 | 62.34 | 17.69 | 11.2 | 1.13 | -3.42 | 4.63 | 61.94 | 0.0 | 0.0 | 3.07 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0 | -100.0 | -100.0 | 3.07 | -49.75 | -43.67 | 1.59 | 960.0 | 78.65 | 1.59 | -50.31 | 3.92 | 0.00 | 0 | 0 |
| 21Q3 (8) | 5.95 | -7.03 | -19.38 | 20.01 | 58.06 | 75.83 | 12.83 | -3.97 | 84.6 | 0 | 0 | 0 | 32.49 | 13.6 | -15.01 | -6.15 | -24.49 | -47.48 | 32.46 | 18.04 | -8.72 | 22.85 | 22.81 | -0.7 | 25.58 | 0.91 | 7.93 | 10.1 | 1.0 | 0.5 | 52.97 | 1.32 | -11.98 | 1.17 | 7.34 | 6.36 | 61.94 | 0.0 | 0.0 | 3.07 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 3.05 | -59.12 | -25.43 | 6.11 | -50.2 | -31.35 | 0.15 | -84.38 | -57.14 | 3.2 | -62.0 | -27.93 | 0.00 | 0 | 0 |
| 21Q2 (7) | 6.4 | -67.33 | -30.21 | 12.66 | -6.15 | 58.25 | 13.36 | 14.68 | 131.94 | 0 | 0 | 0 | 28.6 | -16.18 | 27.11 | -4.94 | -142.19 | 28.2 | 27.5 | -16.46 | 17.82 | 18.61 | -19.91 | 0 | 25.35 | 14.45 | -6.39 | 10.0 | -0.7 | 0.1 | 52.28 | -12.24 | -6.14 | 1.09 | 2.83 | -1.8 | 61.94 | 0.0 | 0.0 | 3.07 | 0.0 | 0.0 | 1.74 | 0.0 | 0.0 | 7.46 | -39.74 | -9.14 | 12.27 | -28.62 | -5.76 | 0.96 | -28.36 | 740.0 | 8.42 | -38.63 | 4.47 | 0.00 | 0 | 0 |
| 21Q1 (6) | 19.59 | 83.94 | 50.35 | 13.49 | 46.63 | -6.71 | 11.65 | -19.04 | -15.15 | 0 | 0 | 0 | 34.12 | -27.13 | -6.06 | 11.71 | 440.41 | 8907.69 | 32.92 | -17.88 | -13.05 | 23.24 | -16.61 | 0 | 22.15 | 13.13 | -16.07 | 10.07 | 1.1 | 1.92 | 59.57 | 6.26 | 27.5 | 1.06 | -1.85 | -1.85 | 61.94 | 0.0 | 0.0 | 3.07 | 0.0 | 130.83 | 1.74 | 0.0 | 10.83 | 12.38 | 1834.38 | -43.57 | 17.19 | 215.41 | -30.8 | 1.34 | 50.56 | 137.43 | 13.72 | 796.73 | -25.27 | 0.00 | 0 | 0 |
| 20Q4 (5) | 10.65 | 44.31 | -13.9 | 9.2 | -19.16 | -36.64 | 14.39 | 107.05 | 10.86 | 0 | 0 | 0 | 46.82 | 22.47 | -18.5 | -3.44 | 17.51 | -196.36 | 40.09 | 12.74 | -23.45 | 27.87 | 21.07 | 0 | 19.58 | -17.38 | -14.2 | 9.96 | -0.9 | -2.16 | 56.06 | -6.85 | 39.21 | 1.08 | -1.82 | 200.0 | 61.94 | 0.0 | 0.0 | 3.07 | 0.0 | 130.83 | 1.74 | 0.0 | 10.83 | 0.64 | -84.35 | -97.07 | 5.45 | -38.76 | -77.94 | 0.89 | 154.29 | 148.9 | 1.53 | -65.54 | -92.35 | 0.00 | 0 | -100.0 |
| 20Q3 (4) | 7.38 | -19.52 | 0.0 | 11.38 | 42.25 | 0.0 | 6.95 | 20.66 | 0.0 | 0 | 0 | 0.0 | 38.23 | 69.91 | 0.0 | -4.17 | 39.39 | 0.0 | 35.56 | 52.36 | 0.0 | 23.02 | 0 | 0.0 | 23.7 | -12.48 | 0.0 | 10.05 | 0.6 | 0.0 | 60.18 | 8.04 | 0.0 | 1.1 | -0.9 | 0.0 | 61.94 | 0.0 | 0.0 | 3.07 | 0.0 | 0.0 | 1.74 | 0.0 | 0.0 | 4.09 | -50.18 | 0.0 | 8.9 | -31.64 | 0.0 | 0.35 | 333.33 | 0.0 | 4.44 | -44.91 | 0.0 | 0.00 | 0 | 0.0 |
